Avoid a TypeError when initializing MergeRequest JS class with no arg

## What does this MR do?

Avoid a TypeError when initializing MergeRequest JS class with no arg.

## Are there points in the code the reviewer needs to double check?

No.

## Why was this MR needed?

Without this sane default you would get the following error when you
tried to instantiate a new MergeRequest object with no argument (i.e.
`new MergeRequest();`):
    
    TypeError: undefined is not an object (evaluating 'this.opts.action')

## What are the relevant issue numbers?

Fixes #13525.

## Does this MR meet the acceptance criteria?

- [x] No CHANGELOG since it's a trivial internal change
- [x] Tests
  - [x] Added for this feature/bug
  - [ ] All builds are passing
- [x] Conform by the [style guides](https://gitlab.com/gitlab-org/gitlab-ce/blob/master/CONTRIBUTING.md#style-guides)
- [x] Branch has no merge conflicts with `master` (if you do - rebase it please)
- [x] [Squashed related commits together](https://git-scm.com/book/en/Git-Tools-Rewriting-History#Squashing-Commits)

See merge request !4667

# Conflicts:
#	app/assets/javascripts/lib/common_utils.js.coffee

Without this sane default you would get the following error when you
tried to instantiate a new MergeRequest object with no argument (i.e.
`new MergeRequest();`):

TypeError: undefined is not an object (evaluating 'this.opts.action')

Signed-off-by: Rémy Coutable <remy@rymai.me>

- We added a `current_user.two_factor_via_otp?` check to the view. When
  rendering the view via the teaspoon fixture, `current_user` is `nil`.